Annuity contract.

Annuity contract. An annuity contract is any contract (other than a life insurance contract as defined in paragraph (c) of this section) if amounts received under the contract are subject to the rules in section 72(b) or section 72(e) (determined without regard to section 72(u)). The term annuity contract also includes a contract that is a qualified funding asset under section 130(d).

Source

26 CFR § 1.848-1


Scoping language

None
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